Lumber Liquidators 2013 Annual Report Download - page 71

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Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure.
None.
Item 9A. Controls and Procedures.
An evaluation was performed under the supervision and with the participation of our management,
including our Chief Executive Officer (principal executive officer) and Chief Financial Officer (principal
financial officer), of the effectiveness of our disclosure controls and procedures, as defined in Rules 13a-15(e)
and 15d-15(e) under the Securities Exchange Act of 1934, as amended (Exchange Act), as of the end of the
period covered by this report. Based on that evaluation, our management, including our Chief Executive
Officer and Chief Financial Officer, concluded that our disclosure controls and procedures were effective as of
December 31, 2013 and designed to ensure that information required to be disclosed by us in reports that we
file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time
periods specified in the rules and forms of the SEC and that such information is accumulated and
communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as
appropriate to allow timely decisions regarding required disclosure.
Management’s Annual Report on Internal Control Over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial
reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over
financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting
and the preparation of financial statements for external purposes in accordance with U.S. generally accepted
accounting principles.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect
misstatements. Therefore, even those systems determined to be effective can provide only reasonable
assurance of achieving their control objectives.
Our management assessed the effectiveness of our internal control over financial reporting as of
December 31, 2013. In making this assessment, our management used the criteria set forth by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control — Integrated
Framework (1992 framework). Based on our assessment and those criteria, management believes that we
maintained effective internal control over financial reporting as of December 31, 2013.
Our independent registered public accounting firm, Ernst & Young LLP, has issued a report on our
internal controls over financial reporting as of December 31, 2013. See ‘‘Item 8. Consolidated Financial
Statements and Supplementary Data.’’
Changes in Internal Control over Financial Reporting
There have not been any changes in our internal control over financial reporting during the quarter ended
December 31, 2013 that have materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.
Item 9B. Other Information.
None.
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